EMPLOYER S WITHHOLDING TAX FORMS AND INSTRUCTIONS

2018 CITY OF FLINT EMPLOYER S WITHHOLDING TAX FORMS AND INSTRUCTIONS Dear Employer, All necessary forms for reporting and remitting City of Flint Income Tax withholding for calendar year 2018 are enclosed. Monthly deposit forms and quarterly return forms will no longer be mailed separately. PAYMENTS CAN BE MAILED OR PAID ONLINE AT WWW.CITYOFFLINT.COM Please review the pre-printed forms to see that the correct name, address and Federal Employer Identification Number are listed. If an error is noted, file a Notice of Change or Discontinuance. WHEN PREPARING W-2 FORMS, CLEARLY IDENTIFY THE LOCALITY IN THE APPROPRIATE BOX OF THE FORM AS FLINT OR FL. THIS WILL HELP AVOID CONFUSION WITH OTHER MICHIGAN CITIES WITH AN INCOME TAX. WHO IS REQUIRED TO WITHHOLD? Every employer who: 1. Has a location in the City of Flint; or 2. Is doing business in the City of Flint. WITHHOLDING RATES: QUESTIONS? WEBSITE: WWW.CITYOFFLINT.COM OR CALL (810) 766-7015 Use 1% for: 1. Residents of the City of Flint working in Flint. 2. Residents of the City of Flint working outside of Flint who are not subject to withholding for the city where they work. Use 0.5% for: 1. Nonresidents of the City of Flint working in Flint. 2. Residents of the City of Flint working in the following cities that also have a city income tax: ALBION HIGHLAND PARK MUSKEGON HEIGHTS BATTLE CREEK HUDSON PONTIAC BIG RAPIDS IONIA PORT HURON DETROIT JACKSON PORTLAND GRAND RAPIDS LANSING SAGINAW GRAYLING LAPEER SPRINGFIELD HAMTRAMCK MUSKEGON WALKER RETURN TO:

CITY OF FLINT INCOME TAX DEPARTMENT 2018 INCOME TAX WITHHOLDING FORMS AND INSTRUCTIONS THIS BOOKLET CONTAINS THE FOLLOWING FORMS AND INSTRUCTIONS: NOTICE OF CHANGE OR DISCONTINUANCE. EMPLOYER S LY DEPOSIT OF INCOME TAX WITHHELD, FORM (USED FOR MAKING DEPOSIT OF TAX WITHHELD DURING FIRST OR SECOND OF A QUARTER). EMPLOYER S QUARTERLY RETURN OF INCOME TAX WITHHELD, FORM F-941 (USED FOR REPORTING QUARTERLY INCOME TAX WITHHELD). EMPLOYER S ANNUAL RECONCILIATION OF INCOME TAX WITHHELD, FORM FW-3. THIS FORM MUST BE FILED ON OR BEFORE FEBRUARY 28, 2019 INSTRUCTIONS FOR EMPLOYER S LY DEPOSIT OF INCOME TAX WITHHELD, FORM, AND EMPLOYER S QUARTERLY RETURN OF INCOME TAX WITHHELD, FORM F-941. A monthly deposit is required for the first and/or second month of a quarter when the amount withheld during the month exceeds $100.00. Form is used to make monthly deposits. Use Form F-941, quarterly return, to report withholding for a quarter and to remit withholding not deposited during the first or second month of the quarter. IF TAX WITHHELD DURING A EXCEEDS $100 LY DEPOSITS, FORM, ARE DUE AS FOLLOWS: DUE DATE DUE DATE JANUARY 02/28/2018 JULY 08/31/2018 FEBRUARY 03/31/2018 AUGUST 09/30/2018 **MARCH 04/30/2018 **SEPTEMBER 10/31/2018 APRIL 05/31/2018 OCTOBER 11/30/2018 MAY 06/30/2018 NOVEMBER 12/31/2018 **JUNE 07/31/2018 **DECEMBER 01/31/2019 **USE QUARTERLY FORM F-941 QUARTERLY RETURNS, FORM F-941, ARE DUE AS FOLLOWS: QUARTER DUE DATE QUARTER DUE DATE FIRST 04/30/2018 SECOND 07/31/2018 THIRD 10/31/2018 FOURTH 01/31/2019 If the necessary forms are not included in this booklet, contact the Income Tax Department via phone at (810) 766-7015, or send a letter to: PO Box 529, Eaton Rapids, MI 48827-0529. PREPARING W-2 FORMS IF THE LOCALITY BOX OF THE W2 FORM IS LEFT BLANK OR DOES NOT CLEARLY IDENTIFY THE LOCALITY AS FLINT OR FL, YOUR EMPLOYEES WILL EXPERI- ENCE A DELAY IN THE PROCESSING OF THEIR RETURNS.

FLINT INCOME TAX DEPARTMENT EMPLOYER'S LY DEPOSIT OF INCOME TAX WITHHELD LY DEPOSIT OF INCOME TAX OR SECOND OF A QUARTER SIGNATURE TITLE DATE MAIL TO: BOX 529 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - FLINT INCOME TAX DEPARTMENT EMPLOYER'S LY DEPOSIT OF INCOME TAX WITHHELD LY DEPOSIT OF INCOME TAX OR SECOND OF A QUARTER SIGNATURE TITLE DATE MAIL TO: BOX 529 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - F-941 FLINT INCOME TAX DEPARTMENT EMPLOYER'S QUARTERLY RETURN OF INCOME TAX WITHHELD F-941 1. IDENTIFICATION NUMBER 2. RETURN PERIOD 3. DUE ON OR BEFORE 4. TAX WITHHELD THIS QUARTER 5. ADJUSTMENTS 6. ADJUSTED TAX WITHHELD 7a. TAX PAID FIRST OF QUARTER 7b. TAX PAID SECOND OF QUARTER SIGNATURE TITLE DATE PAY TO: If final return, check here and MAIL TO: complete Notice of Change or Discontinuance in return booklet. 8. AMOUNT DUE (Line 6 less lines 7a and 7b) PAY THIS AMOUNT TREASURER, CITY OF FLINT FLINT.

INSTRUCTIONS FOR EMPLOYER S ANNUAL RECONCILIATION OF INCOME TAX WITHHELD Check identification information in Box 1 and Box 2. If incorrect, make corrections and file Notice of Change or Discontinuance, Form F-6-IT. Enter tax withheld and tax payment information in the Summary of Withholding Tax Paid section. Enter the total withholding tax paid in Box 3. Enter the number of W-2 forms attached in Box 4. Enter the amount of tax withheld per the W-2 forms attached in Box 5. Attach an adding machine tape totaling the W-2 forms or include copies of the computer generated summary W-2 forms. If the withholding tax paid (Box 3) is less than the tax withheld per the W-2 forms (Box 5), enter the balance due in Box 6. The balance due must be paid in full with this FW-3 form. Make remittance payable to: FLINT CITY TREASURER If the withholding tax paid (Box 3) is greater than the tax withheld per the W-2 forms (Box 5), enter the overpayment in Box 7. To receive a refund of any overpayment, submit a letter explaining the overpayment and requesting a refund. If the withholding tax paid (Box 3) equals the tax withheld per the W-2 forms (Box 5), enter a zero (0) in Boxes 6 and 7. Sign the return in box 9; Print your name and title in Box 10; and Enter the date signed in Box 11. Attach the required copies of the W-2 forms (or electronic media) and payment for any balance due to the completed FW-3 form and mail to: CITY OF FLINT INCOME TAX DEPARTMENT, WITHHOLDING TAX SECTION,, OR PAY ONLINE AT: WWW.CITYOFFLINT.COM *PLEASE VISIT www.cityofflint.com/incometax/forms.asp FOR ELECTRONIC W2 FILING SPECIFICATIONS 2018 FW-3 CITY OF FLINT EMPLOYER S ANNUAL RECONCILIATION OF INCOME TAX WITHHELD FW-3 2018 1. EMPLOYER NAME AND ADDRESS 2. FEDERAL EMPLOYER IDENTIFICATION NUMBER DUE ON OR BEFORE 2/28/2019 SUMMARY OF WITHHOLDING TAX PAID /QUARTER January February March FIRST QUARTER TOTAL April May June TAX WITHHELD WITHHOLDING TAX PAID SECOND QUARTER TOTAL July August September THIRD QUARTER TOTAL October November December FOURTH QUARTER TOTAL TOTAL WITHHOLDING TAX PAID 3. NUMBER OF W-2 FORMS ATTACHED TOTAL TAX WITHHELD PER W-2(S) BALANCE DUE OVERPAYMENT - ATTACH EXPLANATION* TOTAL PAYROLL 4. 5. 6. 7. 8. *SUBMIT A LETTER EXPLAINING THE OVERPAYMENT AND REQUESTING A REFUND. 9. SIGNATURE 10. NAME AND TITLE (Please Print) 11. DATE

CITY OF FLINT INCOME TAX DEPARTMENT NOTICE OF CHANGE OR DISCONTINUANCE F-6-IT ACCOUNT NUMBER (FEIN) CHANGES EFFECTIVE ON (Date) CURRENT LEGAL NAME CHANGE LEGAL NAME TO: DBA CHANGE DBA TO: CURRENT LEGAL BUSINESS ADDRESS CHANGE LEGAL BUSINESS ADDRESS TO: MAILING ADDRESS CHANGE MAILING ADDRESS TO: Instructions: Place an X in all boxes that apply. Complete all information for that change. Write any comments or explanations on back of form. 1. The Internal Revenue Service assigned us Federal Employer Identification Number: 2. Our Federal Employer Identification Number is wrong. The correct number is: 3. We have incorporated. Our corporate name is: 4. Our new corporate Federal Employer Identification Number is: 5. Discontinue our withholding tax registration: We no longer have any business activity in the City of Flint. We closed our business on: We sold our entire business on: We sold part of our business on: We sold our business to: Their FEIN is: 6. Address and phone number where we may be reached following discontinuance of business: CONTACT PERSON STREET ADDRESS CITY STATE ZIP CODE PHONE 7. Change in ownership. (Please explain on back) 8. Effective, we changed our fiscal year ending from to / 9. Other changes. (Please explain on back) SIGNATURE OF PREPARER PRINTED NAME OF PREPARER DATE PREPARED PREPARER S PHONE NUMBER ( ) -MAIL THIS NOTICE AND ANY CORRESPONDENCE TO:., Attn: Withholding Section, PO Box 529, Eaton Rapids, MI 48827-0529

CITY OF FLINT INCOME TAX DEPARTMENT INSTRUCTIONS FOR FORM, EMPLOYER S LY DEPOSIT OF INCOME TAX WITHHELD, AND FORM F-941, EMPLOYER S QUARTERLY RETURN OF INCOME TAX WITHHELD A. LY DEPOSITS AND QUARTERLY RETURNS 1. Monthly deposits of Flint income tax withheld are required for each month in which the amount withheld exceeds $100.00. Monthly deposits are made using Form. Remittance in full payable to the Flint City Treasurer is required. Monthly deposits are due on the last day of the month following the month withheld. Example: The monthly deposit, Form, for May is due June 30. 2. Quarterly returns of Flint income tax withheld are filed using Form F-941. Remittance payable to Flint City Treasurer is required. Quarterly returns and payments are due on the last day of the month following the end of the quarter. The quarterly return, Form F-941, for the first quarter is due April 30. 3. Mail monthly deposits, Form, and quarterly returns, Form F-941, to the City of Flint Income Tax Department, Attn: Withholding Section, PO Box 529, Eaton Rapids, MI 48827-0529. Or pay online at: www.cityofflint.com 4. Withholdings of less than $100.00 per month can be deposited on a quarterly basis using Form F-941. 5. If there are no withholdings for the month, Form is not required to be filed. B. INITIAL RETURNS 1. Registration via phone accepted at (810) 766-7015. Withholding forms and an employer s registration packet will be mailed immediately. Blank forms are available on our website, www.cityofflint.com 2. If you cannot wait for forms to timely file your first return, include a letter with your withholding tax payment providing the following information: Name of Business Owner(s), Type of Ownership, Federal Employer Identification Number (FEIN), d.b.a., address, mailing address and period covered. 3. If you have applied for, but not yet received, an FEIN, write FEIN Pending in place of the FEIN. A temporary number will be assigned. Notify the Income Tax Department as soon as you receive your FEIN. 4. If a business is sold or transferred at any point during a reporting period, both the old and new employer must file returns for the period. Neither employer should report tax withheld by the other, both employers should use their own FEIN numbers. Also see instructions for Final Returns. C. FINAL RETURNS NOTICE OF CHANGE OR DISCONTINUANCE 1. If no wages are to be paid in the future, complete and file a Notice of Change or Discontinuance. 2. If the business has been sold or transferred, provide the name of the new owner(s), the date transferred and their FEIN. Also, provide the name, address and telephone number of the person who will have custody of the books and records of the discontinued business. 3. When discontinuing a business, the Employer s Annual Reconciliation of Income Tax Withheld, Form FW-3, and a W-2 form for each employee must be filed. These forms are due by the end of the month following the end of the quarter of discontinuance. D. ALL EMPLOYERS 1. Pre-printed forms should be used in filing returns. If you do not have forms for filing, contact the Income Tax Department at (810) 766-7015 so forms can be mailed to you prior to the due date. 2. Verify the name, address and FEIN on the monthly deposit and quarterly return forms ( and F-941). If an error is noted, the necessary corrections should be made on the form, and a Notice of Change or Discontinuance should be completed and filed. 3. Form F-941 provides a space for adjustments to correct mistakes made on prior returns from the current calendar year. When an adjustment is reported it must be accompanied by a statement explaining the adjustment. DO NOT TAKE CREDIT FOR A PRIOR S OVERPAYMENT! You must file a claim for refund of any prior year s overpayment.